构建以财产税为主体的地方税体系研究

随着我国政治经济体制改革的深入,我国也开始了财政分权的改革历程,并期望以此来促进公共产品供给效率,解决基层政府的财政困难。财政分权的核心支撑因素就是地方应拥有可自主支配的地方税,且财产税和地方税主体税种的选择标准有很高的吻合度。另外,研究还发现:销售税和个人所得税作为地方税主体税种的合理性值得怀疑。在地方主体税种的构建中,综合国外成功经验并本着地方税收原则,建议把我国现行的房地产税收体系改革、整合为新的财产税,并以此作为我国地方税收入的主要来源。

A Study of the Construction of Local Tax System with Property Tax as the Main Body

With the deepening of China's political and economic system reform,China has started the reform process of the fiscal decentralization,expecting to promote the efficient supply of public goods and address the financial difficulties of the local governments.The key supporting factors of fiscal decentralization is that the local governments should have the local taxes that can be self-governed;and the selection criteria for the property tax and the major local taxes should have a high degree of agreement.In a...